29 STATE ADMINISTRATION Sec. 5.

12

(b) The following individuals who attend a hearing in person or by telephone conference call on a motion filed under
Section 25.25 to correct the appraisal roll or a protest under Chapter 41 may complete and submit a survey under this
section:
(1) a property owner whose property is the subject of the motion or protest;
(2) the designated agent of the owner; or
(3) a designated representative of the appraisal district in which the motion or protest is filed.
(c) The survey must allow an individual to submit comments and suggestions regarding:
(1) the matters listed in Section 5.103(b); and
(2) any other matter related to the fairness and efficiency of the appraisal review board.
(d) An appraisal district must provide to each property owner or designated agent of the owner who is authorized to
submit a survey under this section a notice that states that the owner or agent:
(1) is entitled to complete and submit the survey;
(2) may submit the survey to the comptroller:
(A) in person;
(B) by mail;
(C) by electronic mail; or
(D) through the uniform resource locator (URL) address described by Subsection (a)(3); and
(3) may obtain a paper copy of the survey and instructions for completing the survey at the appraisal office.
(e) The notice described by Subsection (d) must include the uniform resource locator (URL) address described by
Subsection (a)(3).
(f) An appraisal district must provide the notice described by Subsection (d) to a property owner or the designated
agent of the owner:
(1) at or before the first hearing on the motion or protest described by Subsection (b) by the appraisal review board
established for the appraisal district or by a panel of the board; and
(2) with each order under Section 25.25 or 41.47 determining a motion or protest, as applicable, delivered by the
board or a panel of the board.
(g) At or before the first hearing on the motion or protest described by Subsection (b) by the appraisal review board
established for the appraisal district or by a panel of the board, the board or panel must provide verbal notice to the
property owner or designated agent of the owner of the owner or agent’s right to complete and submit the survey.
(h) Notwithstanding Subsections (d), (f), and (g), if an appraisal district provides the notice described by Subsection
(d), or an appraisal review board provides the verbal notice required by Subsection (g), to a property owner or the
designated agent of the owner at or before a hearing on a motion or protest described by Subsection (b), the appraisal
district or board, as applicable, is not required to provide another notice in the same manner to the owner or agent at
or before another hearing on a motion or protest held on the same day.
(i) An individual who elects to submit the survey must submit the survey to the comptroller as provided by this
section. An individual may submit only one survey for each hearing.
(j) The comptroller shall allow an individual to submit a survey to the comptroller in the following manner:
(1) in person;
(2) by mail;
(3) by electronic mail; or
(4) through the uniform resource locator (URL) address described by Subsection (a)(3).
(k) An appraisal district may not require a property owner or the designated agent of the owner to complete a survey
at the appraisal office.
(l) The comptroller shall issue an annual report that summarizes the information included in the surveys submitted
during the preceding tax year. The report may not disclose the identity of an individual who submitted a survey.
(m) The comptroller may adopt rules necessary to implement this section.
HISTORY: Enacted by Acts 2019, 86th Leg., ch. 944 (S.B. 2), § 14, effective January 1, 2020.

Sec. 5.11. Sunset Provision [Repealed].

Repealed by Acts 1991, 72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 66, effective January 8, 1992.
HISTORY: Enacted by Acts 1985, 69th Leg., ch. 729 (H.B. 1585), § 13, effective September 1, 1985; am. Acts 1987, 70th Leg., ch. 167
(S.B. 892), § 2.20(45), effective September 1, 1987; am. Acts 1989, 71st Leg., ch. 384 (S.B. 531), § 11, effective September 1, 1989.

Sec. 5.12. Performance Audit of Appraisal District.

(a) The comptroller shall audit the performance of an appraisal district if one or more of the following conditions exist
according to each of two consecutive studies conducted by the comptroller under Section 5.10, regardless of whether the
prescribed condition or conditions that exist are the same for each of those studies:
(1) the overall median level of appraisal for all property in the district for which the comptroller determines a
median level of appraisal is less than 0.75;
Sec. 5.13 PROPERTY TAX CODE 30

(2) the coefficient of dispersion around the overall median level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the district for which the comptroller determines a median level
of appraisal exceeds 0.30; or
(3) the difference between the median levels of appraisal for any two classes of property in the district for which
the comptroller determines a median level of appraisal is more than 0.45.
(b) At the written request of the governing bodies of a majority of the taxing units participating in an appraisal
district or of a majority of the taxing units entitled to vote on the appointment of appraisal district directors, the
comptroller shall audit the performance of the appraisal district. The governing bodies may request a general audit of
the performance of the appraisal district or may request an audit of only one or more particular duties, practices,
functions, departments, or other appraisal district matters.
(c) At the written request of the owners of not less than 10 percent of the number of accounts or parcels of property
in an appraisal district belonging to a single class of property, if the class constitutes at least five percent of the
appraised value of taxable property within the district in the preceding year, or at the written request of the owners of
property representing not less than 10 percent of the appraised value of all property in the district belonging to a single
class of property, if the class constitutes at least five percent of the appraised value of taxable property in the district
in the preceding year, the comptroller shall audit the performance of the appraisal district. The property owners may
request a general audit of the performance of the appraisal district or may request an audit of only one or more
particular duties, practices, functions, departments, or other appraisal district matters. A property owner may
authorize an agent to sign a request for an audit under this subsection on the property owner’s behalf. The comptroller
may require a person signing a request for an audit to provide proof that the person is entitled to sign the request as
a property owner or as the agent of a property owner.
(d) A request for a performance audit of an appraisal district may not be made under Subsection (b) or (c) if according
to each of the two most recently published studies conducted by the comptroller under Section 5.10:
(1) the overall median level of appraisal for all property in the district for which the comptroller determines a
median level of appraisal is more than 0.90 and less than 1.10;
(2) the coefficient of dispersion around the overall median level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the district for which the comptroller determines a median level
of appraisal is less than 0.15; and
(3) the difference between the highest and lowest median levels of appraisal in the district for the classes of
property for which the comptroller determines a median level of appraisal is less than 0.20.
(e) A request for a performance audit of an appraisal district may not be made under Subsection (b) or (c):
(1) during the two years immediately following the publication of the second of two consecutive studies according
to which the comptroller is required to conduct an audit of the district under Subsection (a);
(2) during the year immediately following the date the results of an audit of the district conducted by the
comptroller under Subsection (a) are reported to the chief appraiser of the district; or
(3) during a year in which the comptroller is conducting a review of the district under Section 5.102.
(f) For purposes of this section, “class of property” means a major kind of property for which the comptroller
determines a median level of appraisal under Section 5.10 of this code.
(g) [Repealed by Acts 2009, 81st Leg., ch. 288 (H.B. 8), § 11, effective January 1, 2010.]
(h) In addition to the performance audits required by Subsections (a), (b), and (c) and the review of appraisal
standards required by Section 5.102, the comptroller may audit an appraisal district to analyze the effectiveness and
efficiency of the policies, management, and operations of the appraisal district. The results of the audit shall be
delivered in a report that details the comptroller’s findings and recommendations for improvement to the appraisal
district’s chief appraiser and board of directors and the governing body of each taxing unit participating in the appraisal
district. The comptroller may require reimbursement by the appraisal district for some or all of the costs of the audit,
not to exceed the actual costs associated with conducting the audit.
HISTORY: Enacted by Acts 1987, 70th Leg., ch. 860 (H.B. 354), § 1, effective January 1, 1990; am. Acts 1989, 71st Leg., ch. 384 (S.B.
531), § 12, effective September 1, 1989; am. Acts 1991, 72nd Leg., ch. 843 (S.B. 984), § 10, effective September 1, 1991; am. Acts 2003,
78th Leg., ch. 1183 (S.B. 671), § 6, effective June 20, 2003; am. Acts 2009, 81st Leg., ch. 288 (H.B. 8), §§ 8, 11, effective January 1,
2010.

Sec. 5.13. Administration of Performance Audits.

(a) The comptroller shall complete an audit required by Section 5.12(a) within two years after the date of the
publication of the second of the two studies the results of which required the audit to be conducted. The comptroller
shall complete an audit requested under Section 5.12(b) or (c) as soon as practicable after the request is made.
(b) The comptroller may not audit the financial condition of an appraisal district or a district’s tax collections. If the
request is for an audit limited to one or more particular matters, the comptroller’s audit must be limited to those
matters.
(c) The comptroller must approve the specific plan for the performance audit of an appraisal district. Before
approving an audit plan, the comptroller must provide any interested person an opportunity to appear before the
comptroller and to comment on the proposed plan. Not later than the 20th day before the date the comptroller considers
the plan for an appraisal district performance audit, the comptroller must notify the presiding officer of the appraisal
31 STATE ADMINISTRATION Sec. 5.14

district board of directors that the comptroller intends to consider the plan. The notice must include the time, date, and
place of the meeting to consider the plan. Immediately after receiving the notice, the presiding officer shall deliver a
copy of the notice to the other members of the appraisal district board of directors.
(d) [Effective until January 1, 2020] In conducting a general audit, the comptroller shall consider and report on:
(1) the extent to which the district complies with applicable law or generally accepted standards of appraisal or
other relevant practice;
(2) the uniformity and level of appraisal of major kinds of property and the cause of any significant deviations from
ideal uniformity and equality of appraisal of major kinds of property;
(3) duplication of effort and efficiency of operation;
(4) the general efficiency, quality of service, and qualification of appraisal district personnel; and
(5) except as otherwise provided by Subsection (b) of this section, any other matter included in the request for the
audit.
(d) [Effective January 1, 2020] In conducting a general audit, the comptroller shall consider and report on:
(1) the extent to which the district complies with applicable law or generally accepted standards of appraisal or
other relevant practice, including appraisal standards and practices prescribed by any appraisal manuals required by
law to be prepared and issued by the comptroller;
(2) the uniformity and level of appraisal of major kinds of property and the cause of any significant deviations from
ideal uniformity and equality of appraisal of major kinds of property;
(3) duplication of effort and efficiency of operation;
(4) the general efficiency, quality of service, and qualification of appraisal district personnel; and
(5) except as otherwise provided by Subsection (b), any other matter included in the request for the audit.
(e) In conducting the audit, the comptroller is entitled to have access at all times to the books, appraisal and other
records, reports, vouchers, and other information, whether confidential or not, of the appraisal district. The comptroller
may require the assistance of appraisal district officers or employees that does not interfere significantly with the
ordinary functions of the appraisal district. The comptroller may rely on any analysis it has made previously relating
to the appraisal district if the previous analysis is useful or relevant to the audit.
(f) The comptroller shall report the results of its audit in writing to the governing body of each taxing unit that
participates in the appraisal district, to the chief appraiser, and to the presiding officer of the appraisal district board
of directors. If the audit was requested under Section 5.12(c) of this code, the comptroller shall also provide a report to
a representative of the property owners who requested the audit.
(g) If the audit is required or requested under Section 5.12(a) or (b) of this code, the appraisal district shall reimburse
the comptroller for the costs incurred in conducting the audit and making its report of the audit. The costs shall be
allocated among the taxing units participating in the district in the same manner as an operating expense of the
district. If the audit is requested under Section 5.12(c) of this code, the property owners who requested the audit shall
reimburse the comptroller for the costs incurred in conducting the audit and making its report of the audit and shall
allocate the costs among those property owners in proportion to the appraised value of each property owner’s property
in the district or on such other basis as the property owners may agree. If the audit confirms that the median level of
appraisal for a class of property exceeds 1.10 or that the median level of appraisal for a class of property varies at least
10 percent from the overall median level of appraisal for all property in the district for which the comptroller determines
a median level of appraisal, within 90 days after the date a request is made by the property owners for reimbursement
the appraisal district shall reimburse the property owners who requested the audit for the amount paid to the
comptroller for the costs incurred in conducting the audit and making the report. Before conducting an audit under
Section 5.12(c), the comptroller may require the requesting taxing units or property owners to provide the comptroller
with a bond, deposit, or other financial security sufficient to cover the expected costs of conducting the audit and making
the report. For purposes of this subsection, “costs” include expenses related to salaries, professional fees, travel,
reproduction or other printing services, and consumable supplies that are directly attributable to conducting the audit.
(h) At any time after the request for an audit is made, the comptroller may discontinue the audit in whole or in part
if requested to do so by:
(1) the governing bodies of a majority of the taxing units participating in the district, if the audit was requested
by a majority of those units;
(2) the governing bodies of a majority of the taxing units entitled to vote on the appointment of appraisal district
directors, if the audit was requested by a majority of those units; or
(3) if the audit was requested under Section 5.12(c) of this code, by the taxpayers who requested the audit.
(i) The comptroller by rule may adopt procedures, audit standards, and forms for the administration of the
performance audits.
HISTORY: Enacted by Acts 1987, 70th Leg., ch. 860 (H.B. 354), § 1, effective January 1, 1990; am. Acts 1989, 71st Leg., ch. 384 (S.B.
531), § 12, effective September 1, 1989 (renumbered from Sec. 5.12(c)—(i); am. Acts 1991, 72nd Leg., ch. 843 (S.B. 984), § 11, effective
September 1, 1991; am. Acts 2009, 81st Leg., ch. 288 (H.B. 8), § 9, effective January 1, 2010; am. Acts 2019, 86th Leg., ch. 944 (S.B.
2), § 15, effective January 1, 2020.

Sec. 5.14. Public Access, Information, and Complaints.

(a) The comptroller shall develop and implement policies that provide the public with a reasonable opportunity to
submit information on any property tax issue under the jurisdiction of the comptroller.
Sec. 5.15 PROPERTY TAX CODE 32

(b) The comptroller shall prepare and maintain a written plan that describes how a person who does not speak
English or who has a physical, mental, or developmental disability may be provided reasonable access to the
comptroller’s programs.
(c) The comptroller shall prepare information of public interest describing the property tax functions of the office of
the comptroller and the comptroller’s procedures by which complaints are filed with and resolved by the comptroller.
The comptroller shall make the information available to the public and appropriate state agencies.
(d) If a written complaint is filed with the comptroller that the comptroller has authority to resolve, the comptroller,
at least quarterly and until final disposition of the complaint, shall notify the parties to the complaint of the status of
the complaint unless notice would jeopardize an undercover investigation.
(e) The comptroller shall keep an information file about each complaint filed with the comptroller that the
comptroller has authority to resolve.
HISTORY: Enacted by Acts 1989, 71st Leg., ch. 384 (S.B. 531), § 13, effective September 1, 1989; am. Acts 1991, 72nd Leg., 2nd C.S.,
ch. 6 (S.B. 45), § 6, effective September 1, 1991.

Sec. 5.15. Examinations [Repealed].

Repealed by Acts 1991, 72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 66, effective January 8, 1992.
HISTORY: Enacted by Acts 1989, 71st Leg., ch. 384 (S.B. 531), § 13, effective September 1, 1989.

Sec. 5.16. Administrative Provisions.

(a) The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the
relevant records and materials in the possession or control of a consultant, advisor, or expert hired by the appraisal
office or taxing unit, for the purpose of:
(1) establishing, reviewing, or evaluating the value of or an appraisal of any property; or
(2) conducting a study, review, or audit required by Section 5.10 or 5.102 or by Section 403.302, Government Code.
(b) On request of the comptroller, the chief appraiser or administrative head of the taxing unit shall produce the
materials in the form and manner prescribed by the comptroller.
HISTORY: Enacted by Acts 1991, 72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 7, effective September 1, 1991; am. Acts 1997, 75th Leg., ch.
1040 (S.B. 862), § 66, effective September 1, 1997.

CHAPTER 6
Local Administration

Subchapter A. Appraisal Districts Section

6.08. Notice of Optional Exemptions.
Section 6.09. Designation of District Depository.
6.01. Appraisal Districts Established. 6.10. Disapproval of Board Actions.
6.02. District Boundaries. 6.11. Purchasing and Contracting Authority.
6.025. Overlapping Appraisal Districts; Joint Pro- 6.12. Agricultural Appraisal Advisory Board.
cedures [Repealed]. 6.13. District Records.
6.03. Board of Directors. 6.14. Information Provided to Texas Legislative
6.031. Changes in Board Membership or Selection. Council.
6.032. [Blank]. 6.15. Ex Parte Communications; Penalty.
6.033. Recall of Director. 6.16. Residential Property Owner Assistance. [Ef-
6.034. Optional Staggered Terms for Board of Di- fective January 1, 2020]
rectors. 6.17 to 6.20. [Reserved].
6.035. Restrictions on Eligibility and Conduct of
Board Members and Chief Appraisers and Subchapter B. Assessors and Collectors
Their Relatives.
6.036. Interest in Certain Contracts Prohibited. 6.21. County Assessor-Collector.
6.037. Participation of Conservation and Reclama- 6.22. Assessor and Collector for Other Taxing
tion Districts in Appraisal District Matters. Units.
6.04. Organization, Meetings, and Compensation. 6.23. Duties of Assessor and Collector.
6.05. Appraisal Office. 6.231. Continuing Education.
6.0501. Appointment of Eligible Chief Appraiser by 6.235. Continuing Education Requirements [Re-
Comptroller. pealed].
6.051. Ownership or Lease of Real Property. 6.24. Contracts for Assessment and Collection.
6.052. Taxpayer Liaison Officer. 6.25. County Contract with Appraisal District
6.053. Assistance to Emergency Management Au- [Repealed].
thorities. 6.26. Election to Consolidate Assessing and Col-
6.054. Restriction on Employment by Appraisal lecting Functions.
District. [Effective January 1, 2020] 6.27. Compensation for Assessment and Collec-
6.06. Appraisal District Budget and Financing. tion.
6.061. Changes in Method of Financing. 6.275. Release of Assessor and Collector from Li-
6.062. Publication of Budget. ability.
6.063. Financial Audit. 6.28. Bonds for State and County Taxes.
6.07. Taxing Unit Boundaries. 6.29. Bonds for Other Taxes.
33 LOCAL ADMINISTRATION Sec. 6.01

Section Section
6.30. Attorneys Representing Taxing Units. 6.413. Interest in Certain Contracts Prohibited.
6.31 to 6.40. [Reserved]. 6.414. Auxiliary Appraisal Review Board Mem-
bers.
Subchapter C. Appraisal Review Board
6.42. Organization, Meetings, and Compensation.
6.41. Appraisal Review Board. 6.425. Special Appraisal Review Board Panels in
6.411. Ex Parte Communications; Penalty. Certain Districts. [Effective January 1,
6.412. Restrictions on Eligibility of Board Mem- 2020]
bers. 6.43. Personnel.

Subchapter A
Appraisal Districts

Sec. 6.01. Appraisal Districts Established.

(a) An appraisal district is established in each county.
(b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit
that imposes ad valorem taxes on property in the district.
(c) An appraisal district is a political subdivision of the state.
HISTORY: Enacted by 1979, 66th Leg., ch. 841 (S.B. 621), § 1, effective January 1, 1982; am. Acts 1981, 67th Leg., 1st C.S., ch. 13
(H.B. 30), §§ 12, 13, effective January 1, 1982; am. Acts 1983, 68th Leg., ch. 851 (H.B. 1203), § 1, effective August 29, 1983.

NOTES TO DECISIONS

Analysis Code Ann. §§ 37.001-.011, failed to show that the taxing district
had waived sovereign immunity as to their claims. They were not
Civil Procedure challenging the validity of a provision of the tax code, for which
•Jurisdiction immunity was waived under Tex. Civ. Prac. & Rem. Code Ann.
••Subject Matter Jurisdiction § 37.006; instead, they challenged the district’s actions under it.
•••Jurisdiction Over Actions Rourk v. Cameron Appraisal Dist., 443 S.W.3d 217, 2013 Tex. App.
••••General Overview LEXIS 10348 (Tex. App. Corpus Christi Aug. 15, 2013, no pet.).
•Federal & State Interrelationships
••Sovereign Immunity FEDERAL & STATE INTERRELATIONSHIPS
•••State Immunity Sovereign Immunity
•Declaratory Judgment Actions State Immunity. — Both the county appraisal district and
••State Judgments review board were entitled to governmental immunity from suit,
•••Uniform Declaratory Judgment Act and nothing in the record revealed that they waived their
Energy & Utilities Law immunity in any way Groves v. Cameron Appraisal Dist., No.
•Oil, Gas & Mineral Interests 13-12-00149-CV, 2012 Tex. App. LEXIS 7461 (Tex. App. Corpus
••General Overview Christi Aug. 31, 2012).
Evidence
•Procedural Considerations DECLARATORY JUDGMENT ACTIONS
••Burdens of Proof State Judgments
•••General Overview Uniform Declaratory Judgment Act. — Taxpayers who
Governments sought attorneys fees in their suit challenging taxation of travel
•Local Governments trailers pursuant to the Uniform Declaratory Judgment Act, Tex.
••Claims By & Against Civ. Prac. & Rem. Code Ann. §§ 37.001-.011, failed to show that
••Duties & Powers the taxing district had waived sovereign immunity as to their
••Finance claims. They were not challenging the validity of a provision of
•State & Territorial Governments the tax code, for which immunity was waived under Tex. Civ.
••Claims By & Against Prac. & Rem. Code Ann. § 37.006; instead, they challenged the
Tax Law district’s actions under it. Rourk v. Cameron Appraisal Dist., 443
•State & Local Taxes S.W.3d 217, 2013 Tex. App. LEXIS 10348 (Tex. App. Corpus
••Administration & Proceedings
Christi Aug. 15, 2013, no pet.).
•••General Overview
•••Judicial Review
••Personal Property Tax ENERGY & UTILITIES LAW
•••General Overview Oil, Gas & Mineral Interests
••Real Property Tax General Overview. — Where a mineral lease crossed county
•••General Overview lines, a county appraisal district incorrectly valued the minerals
•••Assessment & Valuation for purposes of ad valorem taxation by calculating the percentage
••••General Overview of surface acres in the county and applying that percentage to the
••••Assessment Methods & Timing mineral interest; its burden under Tex. Tax Code Ann. § 21.01 to
••••Valuation prove the situs of the taxable property allowed it to tax only
minerals actually in the county, in accordance with the provisions
CIVIL PROCEDURE of Tex. Const. art. VIII, § 11 and Tex. Const. art. VIII, § 20 for
Jurisdiction property to be assessed at fair market value in the county where
Subject Matter Jurisdiction situated, and of Tex. Tax Code Ann. § 6.01(a), (b) and Tex. Tax
Jurisdiction Over Actions Code Ann. § 6.02(a) for an appraisal district in each county.
General Overview. — Taxpayers who sought attorneys Devon Energy Prod., L.P. v. Hockley County Appraisal Dist., 178
fees in their suit challenging taxation of travel trailers pursuant S.W.3d 879, 169 Oil & Gas Rep. 78, 2005 Tex. App. LEXIS 9177
to the Uniform Declaratory Judgment Act, Tex. Civ. Prac. & Rem. (Tex. App. Amarillo Nov. 3, 2005, no pet.).
Sec. 6.01 PROPERTY TAX CODE
EVIDENCE
Procedural Considerations
Burdens of Proof
General Overview. — Where a mineral lease crossed
county lines, a county appraisal district incorrectly valued the
minerals for purposes of ad valorem taxation by calculating the
percentage of surface acres in the county and applying that
percentage to the mineral interest; its burden under Tex. Tax
Code Ann. § 21.01 to prove the situs of the taxable property
allowed it to tax only minerals actually in the county, in accor-
dance with the provisions of Tex. Const. art. VIII, § 11 and Tex.
Const. art. VIII, § 20 for property to be assessed at fair market
value in the county where situated, and of Tex. Tax Code Ann.
§ 6.01(a), (b) and Tex. Tax Code Ann. § 6.02(a) for an appraisal
district in each county. Devon Energy Prod., L.P. v. Hockley
County Appraisal Dist., 178 S.W.3d 879, 169 Oil & Gas Rep. 78,
2005 Tex. App. LEXIS 9177 (Tex. App. Amarillo Nov. 3, 2005, no
pet.).
GOVERNMENTS
Local Governments
Claims By & Against. — Trial court properly granted a plea to
the jurisdiction filed by a county appraisal district in a taxpayer’s
action challenging a property tax appraisal because, as a political
subdivision of the state under Tex. Tax Code Ann. § 6.01(c), the
district was entitled to the protections of sovereign immunity.
Parra Furniture & Appliance Ctr., Inc. v. Cameron Appraisal
Dist., No. 13-09-00211-CV, 2010 Tex. App. LEXIS 1321 (Tex. App.
Corpus Christi Feb. 25, 2010).
Appraisal district’s inconsistent positions with regards to an
energy company’s untimely application for an open-space agricul-
tural appraisal did not bar it from refusing to act because estoppel
did not generally apply to governmental entities, and there was
no showing of any exceptional circumstances that warranted
otherwise. City of San Antonio v. Bastrop Cent. Appraisal Dist.,
275 S.W.3d 919, 2009 Tex. App. LEXIS 309 (Tex. App. Austin Jan.
16, 2009, no pet.).
DUTIES & POWERS. — Unilateral contract between employer
and retirees in no way bargained away the employer’s ability to
appraise property; the contract with the retirees did not, in any
way, prohibit the employer from performing its public duties.
Davidson v. McLennan County Appraisal District, No. 10-11-
00061-CV, 2012 Tex. App. LEXIS 7482 (Tex. App. Waco Aug. 30,
2012), reh’g denied, No. 10-11-00061-CV, 2012 Tex. App. LEXIS
10445 (Tex. App. Waco Oct. 24, 2012), review denied, No. 12-0943,
2013 Tex. LEXIS 252 (Tex. Mar. 29, 2013).
FINANCE. — Appraisal districts were created by statute and
constituted political subdivisions of the State and constituted
entities independent from the cities and counties within their
borders; the McLennan County Appraisal District was neither a
city nor a county for purposes of the constitutional provision.
Hoppenstein Props. v. McLennan County Appraisal Dist., No.
07-13-00035-CV, 2014 Tex. App. LEXIS 5413 (Tex. App. Amarillo
May 20, 2014).
STATE & TERRITORIAL GOVERNMENTS
Claims By & Against. — Taxpayer failed to plead any statutory
provision that operated to waive the Appraisal District’s immu-
nity; because the pleadings and jurisdictional evidence failed to
demonstrate that the legislature gave consent to the types of
claims the taxpayer asserted in his suit, the trial court could
reasonably have concluded that it lacked subject matter jurisdic-
tion over the taxpayer’s tort claims. Townsend v. Montgomery
Cent. Appraisal Dist., No. 09-10-00394-CV, 2011 Tex. App. LEXIS
5782 (Tex. App. Beaumont July 28, 2011).
TAX LAW
State & Local Taxes
Administration & Proceedings
General Overview. — Trial court properly granted a plea to
the jurisdiction filed by a county appraisal district in a taxpayer’s
action challenging a property tax appraisal because, as a political
subdivision of the state under Tex. Tax Code Ann. § 6.01(c), the
district was entitled to the protections of sovereign immunity.
34
Parra Furniture & Appliance Ctr., Inc. v. Cameron Appraisal
Dist., No. 13-09-00211-CV, 2010 Tex. App. LEXIS 1321 (Tex. App.
Corpus Christi Feb. 25, 2010).
Tax Code is a classic example of a pervasive regulatory scheme
evidencing a legislative intent to vest the responsible agency with
exclusive jurisdiction. Jim Wells County v. El Paso Prod. Oil &
Gas Co., 189 S.W.3d 861, 162 Oil & Gas Rep. 140, 2006 Tex. App.
LEXIS 737 (Tex. App. Houston 1st Dist. Jan. 26, 2006, no pet.).
Taxing units could not avoid the procedures and remedies in
the Tax Code by characterizing a statutory tax case as a common
law fraud case; market value for ad valorem tax purposes is
determined by appraisal districts and appraisal review boards.
Jim Wells County v. El Paso Prod. Oil & Gas Co., 189 S.W.3d 861,
162 Oil & Gas Rep. 140, 2006 Tex. App. LEXIS 737 (Tex. App.
Houston 1st Dist. Jan. 26, 2006, no pet.).
JUDICIAL REVIEW. — Both the county appraisal district and
review board were entitled to governmental immunity from suit,
and nothing in the record revealed that they waived their
immunity in any way Groves v. Cameron Appraisal Dist., No.
13-12-00149-CV, 2012 Tex. App. LEXIS 7461 (Tex. App. Corpus
Christi Aug. 31, 2012).
Taxpayer failed to plead any statutory provision that operated
to waive the Appraisal District’s immunity; because the pleadings
and jurisdictional evidence failed to demonstrate that the legis-
lature gave consent to the types of claims the taxpayer asserted in
his suit, the trial court could reasonably have concluded that it
lacked subject matter jurisdiction over the taxpayer’s tort claims.
Townsend v. Montgomery Cent. Appraisal Dist., No. 09-10-00394-
CV, 2011 Tex. App. LEXIS 5782 (Tex. App. Beaumont July 28,
2011).
PERSONAL PROPERTY TAX
General Overview. — Under Tex. Tax Code Ann. § 6.01(b), the
appraisal district is responsible for appraising properties for ad
valorem taxes for the taxing units that impose such a tax on
property in the district. State v. Heal, 884 S.W.2d 864, 1994 Tex.
App. LEXIS 2592 (Tex. App. Dallas Aug. 31, 1994), writ granted
No. 94-1187 (Tex. 1995), rev’d, No. 94-1187, 1995 Tex. LEXIS 145
(Tex. Nov. 2, 1995).
Court affirmed judgment dismissing the appeal of a property
valuation protest for want of jurisdiction because under Tex. Tax
Code Ann. §§ 6.01 and 6.03, taxpayer gave notice of appeal to the
wrong entity. Ganassi v. Fort Bend Cty. Appraisal Dist., 1987 Tex.
App. LEXIS 6792 (Tex. App. Houston 1st Dist. Mar. 26, 1987).
REAL PROPERTY TAX
General Overview. — Taxing units could not avoid the proce-
dures and remedies in the Tax Code by characterizing a statutory
tax case as a common law fraud case; market value for ad valorem
tax purposes is determined by appraisal districts and appraisal
review boards. Jim Wells County v. El Paso Prod. Oil & Gas Co.,
189 S.W.3d 861, 162 Oil & Gas Rep. 140, 2006 Tex. App. LEXIS
737 (Tex. App. Houston 1st Dist. Jan. 26, 2006, no pet.).
Where a mineral lease crossed county lines, a county appraisal
district incorrectly valued the minerals for purposes of ad va-
lorem taxation by calculating the percentage of surface acres in
the county and applying that percentage to the mineral interest;
its burden under Tex. Tax Code Ann. § 21.01 to prove the situs of
the taxable property allowed it to tax only minerals actually in
the county, in accordance with the provisions of Tex. Const. art.
VIII, § 11 and Tex. Const. art. VIII, § 20 for property to be
assessed at fair market value in the county where situated, and of
Tex. Tax Code Ann. § 6.01(a), (b) and Tex. Tax Code Ann.
§ 6.02(a) for an appraisal district in each county. Devon Energy
Prod., L.P. v. Hockley County Appraisal Dist., 178 S.W.3d 879, 169
Oil & Gas Rep. 78, 2005 Tex. App. LEXIS 9177 (Tex. App. Amarillo
Nov. 3, 2005, no pet.).
Finding that the taxpayer’s property was unequally appraised
under Tex. Tax Code Ann. § 6.01 was not supported by the
evidence because the court failed to use the revised appraisal.
Harris County Appraisal Dist. v. Duncan, 944 S.W.2d 706, 1997
Tex. App. LEXIS 1718 (Tex. App. Houston 14th Dist. Apr. 3, 1997,
writ denied).
ASSESSMENT & VALUATION
General Overview. — Appraisal districts were created by
statute and constituted political subdivisions of the State and